Background:Public health is a concern of many important areas of society and it`s important that Sweden works with the health of the individual through the eleven public health areas. Health isn`t longer only a objective but even a resource. That`s why the society works with the health of the individual through a salutogenic perspective, about what can preserve or enhance the health of the individual.Aim:The aim of this study is to find out what the staff at a nursing home has views of what health can bring, and also study how health affects their ability to work. Also to study the employee`s apprehension of the wellness reimbursement that employer offers them.Material and Method:A qualitative method was used to obtain results from eight interviews with health care workers in Skåne. Interviews were transcribed and analyzed using content analysis.Results:For the interview person?s health means to feel good and be healthy.

   Officially, Sweden has a very low level of corruption and in 2008 topped Transparency International?s list in terms of the perception of a lack of corruption. However, on closer examination it would appear that the Swedish public sector is not as clean as the Transparency International list suggests. What appears to be relatively common and quite widely accepted in Sweden, especially in local government, are conflict of interest situations in which public officials use their position to obtain advantages for themselves, their friends and their colleagues, in particular with respect to public procurement. According to the Swedish constitution, the public administration shall be governed by the principles on legality and objectivity. Grave violations of these principles are deemed illegal and contrary to the penal code provisions relating to bribery, public misconduct and breach of confidentiality.

Background: The growth of the venture capital industry has given birth to new relations between investors and entrepreneurial firms. Venture capital firms are by definition investors serving as an active partner which implies a deeper relation between investors and entrepreneurs than has been the case previously. This new situation leads to a number of questions. Do venture capitalists really act as active partners with a long term interest in the venture? Do they add any value besides capital? How important is their influence in the portfolio company's decision making process? Purpose: The purpose of this study is to give a deeper understanding of the relation between venture capital firms and IT companies in the start-up phase.

AbstractLarge states are not as interdependent as small countries are. Due to the extent of the home market, producers in large countries can sell the greater part of their products at home. Accordingly large countries become less dependent of other states. Large states are consequently in a better position to promote their self- interests internationally than smaller states are. Applying this reasoning on a large state such as France I come to conclude that she probably exerts this policy of self- interest in an area like free trade.

The amounts of theories that deal with naval warfare are many. Several of those are developed under the previous century when tactics and technology were in the eve of development. Many of modern thinkers within science of war often refer to older but recognized theories. The purpose of this essay is to examine if the old but recognized theories are of current interest in modern naval warfare. The questions that are used in this essay are, what is the characteristics of the war of Yom Kippur with Mahan?s offensive and Corbett?s defensive as a starting-point and are there any of the theories that are prominent.

The purpose of my study is to examine how children through interaction are recognized and understood by other children and teachers at the preschool for one hour in the afternoon. This study gives voice to what young children in preschool do after snack. The overall purpose of this study is to find out what young children's experiences will be in preschool through interaction. The purpose of my research is to gain knowledge about how the time and opportunity for interaction exists between children 1;7-2;5 years, and educators as well as other children, and how this interaction appears during afternoon activities in the preschool.My research questions are:1) What experiences do children get in terms of their development of identity for one hour in the afternoon? 2) How does the interaction that the youngest children are involved in during the afternoon appear? And how long time does every occasion last? The study is based on the interactionist perspective and systems theory.

Social games have become a digital phenomenon over the last few years, affecting a lot of peoples everyday life. This paper focuses on how social games can affect workplace relationships. Through qualitative interviews I investigate how people who play with their colleagues experience the social games and their influence on the social interaction in the workplace. 10 interviews were carried out with people from four different organizations. The findings from these interviews were then put in relation to previous research and existing theories concerning workplace relationships and social games.

According to a press release from the Swedish forest agency in May 2014, western Värmland has the worst regenerations of forest result in the whole of Sweden. The scarification frequency is low in the area. AB Hilmer Andersson want´s to know if the private forest owners want to scarify more than is done today. Good regeneration is important for private forest owners so they can have a long term forest management and economics of their forests. This academic study is done as an opinion poll. The purpose of the study is to see how big the interest of scarification among the private forest owner is.

Teaching preschool children about the environment. A comparative study of how two preschools work with environmental issues.My investigations are based on qualitative interviews and observations carried out at two preschools, one of which has a nature and environment profile while the other works in traditional ways with these questions. I sought to explore the ways in which pedagogues in each preschool raise environmental awareness and, more generally, awaken an interest in nature in the children. The consequences of methodological similarities and differences will be considered.This term paper concludes that the difference between an environmental profile preschool and a traditional preschool working on environmental awareness is not large. The knowledge gained by children in the latter preschool surpassed that gained in the former.

När en tillgång tas ut ur en näringsverksamhet utan att marknadsmässigt vederlag har erlagts presumeras en beskattningsåtgärd. Huvudregeln är då att beskattning skall ske som om tillgången har avyttrats för ett pris som motsvarar marknadsvärdet. Detta innebär att överlåtaren kan komma att uttagsbeskattas för skillnadsbeloppet mellan marknadsvärdet och det eventuella vederlaget. Det är dock en allmän uppfattning att affärsmässigt välmotiverade omstruktureringar skall kunna ske utan att detta utlöser någon omedelbar beskattning. Därmed kan uttagsbeskattning underlåtas om förutsättningarna för en underprisöverlåtelse är uppfyllda.

Medlemskapet i EU har fått effekter på den direkta beskattningens område då internrättsliga skatteregler måste utformas i enlighet med EUF-fördraget. Icke-bosatta som tillfälligt arbetar i Sverige beskattas enligt en definitiv källskatt i SINK eller A-SINK. Beskattning sker på bruttoinkomsten, kostnadsavdrag medges inte. Vidare medges inte heller avdrag som är kopplade till den skattskyldiges personliga förhållanden.Mot bakgrund av EUDs praxis fastställdes SINK och A-SINK vara oförenliga med de fria rörligheterna i fördraget. Oförenligheten bestod i den diskriminering som uppstod då en icke-bosatt beskattades hårdare än en bosatt person i motsvarande situation.

The purpose of this study is to find out how some Swedish preschool teacher discussing how children's Swedish colloquial interaction can be enhanced in the free play. In this case where children are aged three to five.My research questions in the study are:-          What type of free play do preschool teachers talk about in relation to children's Swedish colloquial development?-          What do preschool teachers say about child's colloquial interaction?-           How do preschool teachers reason regarding in what environment children?s colloquial interaction occurs?In my study I have used an interview with elements of a visual method called The Diamond. The approach is that the participants in the interview will be enhanced to discussing about a wise certain number of images. These images are then to be ranked accordingly with a specific theme and terms.If a child has difficult to speak, you can take help of  the interest the child has, the child can tell you and the other children what he or she know about the interest.

The establishment of loan-based structures within a group of associated enterprises with the purpose of lowering the group's taxes by using deductible interest payments to transfer money has become increasingly popular in Sweden during the past few years. The legislator has therefore implemented new laws which restrict the amount of interest payments that are deductible within a group of associated enterprises. As a consequence the definition of associated enterprises has become of high importance. The definition has been criticized and is perceived by many as vague and difficult to interpret. The purpose of this thesis is to examine the definition of associated enterprises in Swedish tax law with the aim of clarifying its scope and meaning.

Bland de olika typerna av optionsprogram till anställda finns en som avviker från de övriga ? syntetiska optioner. Syntetiska optioner skiljer sig från de övriga optioner genom att de inte ger innehavaren någon rätt att förvärva aktier utan endast ger en rätt till en kontant slutreglering vid en bestämd framtida tidpunkt. Skatteregler som gäller för syntetiska optioner upplevs ofta som komplexa av både anställda och arbetsgivare. Syftet med denna uppsats är därför att utreda beskattningskonsekvenserna för såväl företaget som den anställde.

The question is who should govern and administrate a municipality owned urban forest? Should societies and the public be invited to participatory planning, who are the interested parties, could they be treated like a group and what are their opinions on administration and management? The study is carried out in a municipal owned forest Vitberget Skellefteå that is widely used by associations and individuals for recreation and training.This has led to several discussions in the local media about the management of the forest, especially in connection to harvesting. The work undertaken here has been to identify who has any interest in the management of the area. After identifying the interested parties, a selection of the societies, schools and pre-schools that actively uses the area as well as random individuals met in the area was interviewed. The questions asked can be divided into six main groups:? Communication with the municipality?s managers for the area? Interference from other activities? Views on forest management? Views on nature conservation? The uniqueness of Vitberget? Development opportunitiesThe crucial factors identified as being needed to succeed in managing an urban forest are long-term administration, information and communication.